<BillNo> <Sponsor>
HOUSE BILL 375
By Zachary
HB0375
001934
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AN ACT to amend Tennessee Code Annotated, Title 5;
Title 6; Title 7; Title 10 and Title 67, Chapter 4,
Part 29, relative to fees assessed by a local
government.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 5, Chapter 1, Part 1, is amended by
adding the following as a new section:
(a) Each department, agency, or official of a county that assesses and collects a
fee in excess of five hundred dollars ($500) shall maintain documentation describing the
justification and cost basis for such fee.
(b) The documentation maintained under subsection (a) is:
(1) A public record and available for public inspection upon request; and
(2) Subject to an annual audit by the comptroller of the treasury. The
comptroller may incorporate the annual audit into any other financial audit of the
county performed by the comptroller of the treasury.
SECTION 2. Tennessee Code Annotated, Title 6, Chapter 54, Part 1, is amended by
adding the following as a new section:
(a) Each department, agency, or official of a municipal government that
assesses and collects a fee in excess of five hundred dollars ($500) shall maintain
documentation describing the justification and cost basis for such fee.
(b) The documentation maintained under subsection (a) is:
(1) A public record and available for public inspection upon request; and
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(2) Subject to an annual audit by the comptroller of the treasury. The
comptroller may incorporate the annual audit into any other financial audit of the
municipal government performed by the comptroller of the treasury.
SECTION 3. Tennessee Code Annotated, Title 7, Chapter 1, is amended by adding the
following as a new section:
(a) Each department, agency, or official of a metropolitan government that
assesses and collects a fee in excess of five hundred dollars ($500) shall maintain
documentation describing the justification and cost basis for such fee.
(b) The documentation maintained under subsection (a) is:
(1) A public record and available for public inspection upon request; and
(2) Subject to an annual audit by the comptroller of the treasury. The
comptroller may incorporate the annual audit into any other financial audit of the
metropolitan government performed by the comptroller of the treasury.
SECTION 4. This act takes effect July 1, 2025, the public welfare requiring it.